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The Madras High Court ruled the Assessing Officer (AO) to permit the transitional credit of purchase tax paid under Section 140 of the TNGST Act, 2017, if the applicant had paid “purchase tax” under Section 12(1) of the TNVAT Act. The bench of Justice C. Saravanan noted that the applicant deserves an opportunity to safeguard […]
Instructions regarding the process for initiating action against non-GST returns filers under the TNGST Act, 2017 have been issued by The Tamil Nadu GST Department. The proper officer will proceed to determine the registered person’s tax due under section 62 if the registered person fails to file the GST return under section 39 even after […]
A circular has been furnished by the Tamil Nadu State Government, mentioning the issues for re-opening of TRAN-1/TRAN-2 as the Central Government has again opened the window on the GST portal for the re-opening of transitional credit for the assessee who was unable to get the advantage of complying the Supreme Court decision in Union […]
After the rollout of GST (Goods and Services Tax), the accountants and the traders are facing problems in filing the GST and have numerous queries regarding this, especially rural traders because the services to clear the doubts on GST is available in English and Hindi only.
Delhi High Court in a judgment stressed the importance of complying with the statutory needs laid out in Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act), in the case of Balaji Electrical & Hardwares Vs State Tax Officer (ST). The very ruling has set a precedent, assuring that the […]
The Madras High Court ruled that Ao’s classification of Harpic and Lizol under the 28% GST slab rate is without consideration. The bench of Justice Mohammed Shaffiq noted that when complaints are raised, a duty is cast on the assessing authority to apply its mind to the objections and deal with each one of them. […]
In the case of Global Calcium (P.) Ltd. v. Assistant Commissioner (ST) [Writ Petition No. 170 of 2024 dated February 01, 2024], the Hon’ble Madras High Court ruled that the Assessing Officer should acknowledge the pertinent elements before passing any order. Thus, the case was remanded back to the Assessing Officer. Facts About Global Calcium […]
The Hon’ble Madras High Court in the case of K.S. Janarthanam v. Deputy State Tax Officer [W.P. No. 1848 of 2024 on January 31, 2024] disposed of the writ petition, hence holding that, a 100 per cent penalty could not get levied if an SCN is issued under Section 73 of Tamil Nadu Goods and […]
A.H. Enterprises Vs Deputy Commercial Tax Officer (Madras High Court) The Madras High Court in a significant judgment, in the case of A.H. Enterprises vs. Deputy Commercial Tax Officer [Writ Petition No. 35894 of 2023 dated January 04, 2024], highlighted the mandatory need to furnish a personal hearing under Section 75 of the Tamil Nadu […]
